Federal Tax Data Category: Details Regarding Taxpayers' Federal Records
In a bid to safeguard sensitive taxpayer information, the Internal Revenue Service (IRS) has implemented a robust Controlled Unclassified Information (CUI) program. This program, specifically focusing on the protection and controlled dissemination of CUI marked as CUI//SP-TAX, is governed by various federal tax provisions.
The CUI//SP-TAX marking identifies tax-related information that requires enhanced safeguarding measures due to its sensitivity. The IRS treats this information as confidential and subject to stringent limitations on disclosure, as outlined in Internal Revenue Code (IRC) sections such as 6103.
To protect CUI//SP-TAX information, the IRS employs security controls aligned with federal standards for CUI, as outlined by Executive Order 13556 and NIST SP 800-171 standards. Access to this information is role-based, need-to-know, and the IRS enforces strict physical, technical, and administrative security controls to prevent unauthorized disclosure.
Dissemination of CUI//SP-TAX data outside the IRS is permitted only under tightly controlled circumstances, such as to other federal entities with a lawful need and appropriate protection measures in place. Unauthorized disclosure may result in criminal and civil penalties.
The IRS is subject to regular audits and compliance reviews to ensure adherence to these federal provisions, reconciling tax confidentiality requirements with the federal government's CUI program.
Beyond the CUI//SP-TAX marking, other IRS policies and regulations also carry the CUI//SP-TAX banner, including those under 26 USC 6110, 26 USC 6103, 26 CFR 301.6103(i)-1(b), and IRS Publication 1075. These documents detail the IRS's handling procedures for CUI//SP-TAX information and the associated sanctions, which include 26 USC 7213, 26 USC 7213A, and 26 USC 7431.
In essence, the IRS's CUI//SP-TAX program ensures the confidentiality and integrity of taxpayer data by adhering to a parallel statutory framework and implementing stringent security measures. This commitment to protecting sensitive information aligns with the federal government's emphasis on cybersecurity requirements and legal compliance mechanisms for all CUI.
In the context of the IRS's CUI program, tax-related information marked as CUI//SP-TAX is subject to stringent security controls due to its sensitivity in business and finance. These security measures, enforced by the IRS, are in compliance with federal standards for Controlled Unclassified Information (CUI), as outlined by Executive Order 13556 and NIST SP 800-171 standards.
